a) Discuss whether the closure of the Rundu branch qualifies to be classified as non-current assets held for sale, as per requirements of IFRS 15 (10) b) Prepare the statement of profit and loss and other comprehensive income for Bonnie Ltd for the period ended 31 December 2020 (10) c) Prepare the notes to the financial statements for Bonnie Ltd for the period ended 31 December 2021. Notes should include the below: -Accounting policies (5) - Discontinued operations (10) -Non-current assets held for sale